47. Accounting for postretirement health care benelts is similier in most respects, to accounting for O Health Insurance costs for cument employees O Sick pay and O Sick pay and vacation pay 48. Service cost with regard to pension plns O Increases pension expense and reduces the retum on plan essets O Increases the projacted beneft obligation and increses pension expense O Increeses the projected benelt obigation and reduces plan assets O Increases pension expense and redaces plan essets 49. The projected benellt oblilgetion O cantains pertodic service cost acerued Interest,nevised estmates, plen amenaments, and the peyment of beneihts O is the pension benett oblipetion t O is the discounted present ehat is not contingent upon an empioyee's continuing service. velue of retirement benolits calcuisted by applying the pension formula with no attempt to forecast what salaries will be when formudla actually is appled. O is the present v alue of retrement benefts calculaned by epplying the pension formuls in which the actuary includes projected selries in the penasion 50. most recent yee, the following infornation w ees amended causing a drop Ih the projected bew Harvey Hotols hes provided a detined benet pension plan for its employees for nterest cost $ n plen 8sses 1,2 milon actual netin on repard to the plan sence cost $4.2 mllen, enpected retn of prior e its income statement for the year? SLmiion when emourt should Harvey Hotels nepont es pension experse i 47. Accounting for postretirement health care benelts is similier in most respects, to accounting for O Health Insurance costs for cument employees O Sick pay and O Sick pay and vacation pay 48. Service cost with regard to pension plns O Increases pension expense and reduces the retum on plan essets O Increases the projacted beneft obligation and increses pension expense O Increeses the projected benelt obigation and reduces plan assets O Increases pension expense and redaces plan essets 49. The projected benellt oblilgetion O cantains pertodic service cost acerued Interest,nevised estmates, plen amenaments, and the peyment of beneihts O is the pension benett oblipetion t O is the discounted present ehat is not contingent upon an empioyee's continuing service. velue of retirement benolits calcuisted by applying the pension formula with no attempt to forecast what salaries will be when formudla actually is appled. O is the present v alue of retrement benefts calculaned by epplying the pension formuls in which the actuary includes projected selries in the penasion 50. most recent yee, the following infornation w ees amended causing a drop Ih the projected bew Harvey Hotols hes provided a detined benet pension plan for its employees for nterest cost $ n plen 8sses 1,2 milon actual netin on repard to the plan sence cost $4.2 mllen, enpected retn of prior e its income statement for the year? SLmiion when emourt should Harvey Hotels nepont es pension experse
